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2022 (7) TMI 868 - HC - GSTMaintainability of appeal - failure to make pre-deposit of 7.5% of the duty and penalty - HELD THAT:- The grounds of extreme financial hardship during period is not such which can be outrightly rejected. In order to obviate the difficulties faced by litigants and the authorities, the Hon’ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER] has passed orders from time to time extending the period of limitation in judicial and quasi-judicial proceedings. The order in original was passed during the peak of first wave of covid. The grounds of extreme financial hardship is understandable. Petitioner is now ready and willing to avail the alternative remedy of appeal and comply the mandatory requirement of pre-deposit of 7.5% of the duty and penalty. As such, subject to the deposit of 7.5% of the duty and penalty amount within a period of two weeks, the Appeal shall be restored before the Commissioner (Appeals), Central GST & CX-, Ranchi- Respondent no.2 - Petition disposed off.
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